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GA HB1049

Bill

Official Source

Status

Introduced

2/20/2014

Primary Sponsor

Calvin Smyre

Click for details

Origin

House of Representatives

2013-2014 Regular Session

AI Summary

  • Amends O.C.G.A. § 48-8-96 to exempt hotel/motel rooms, lodgings, and accommodations (already subject to the state innkeeper tax under Article 3 of Chapter 13) from the additional 1 percent sales and use tax in consolidated governments that increased their rate from 1 percent to 2 percent via referendum held before January 1, 2011
  • Only the excess amount above the initial 1 percent sales and use tax is exempted; the original 1 percent rate continues to apply to lodging accommodations
  • Exemption becomes effective on July 1, 2014, and explicitly may not be applied retroactively
  • Sponsored by a bipartisan group of representatives from the Columbus-Muscogee County area (Districts 133–137), reflecting the bill's targeted applicability to consolidated city-county governments

Legislative Description

Taxation; property in consolidated governments; provide certain exemption for increased sales and use tax

Last Action

House Second Readers

2/24/2014

Full Bill Text

No bill text available